AN ORDINANCE OF THE BOARD OF DIRECTORS OF THE SOUTH PLACER FIRE PROTECTION DISTRICT
PROVIDING FOR THE IMPOSITION OF A SPECIAL TAX TO FUND FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES
WHEREAS, the South Placer Fire Protection District (“District”) is governed by provisions of the Fire Protection District Law of 1987 (Health & Safety Code Section 13800 et seq.), which includes Health and Safety Code Section 13911 and, by incorporation, Government Code Sections 50075, 50076 and 50077, which collectively provide authority for the imposition of a fire special tax by qualified electors and a concurrent increase in the District appropriations limit consistent with Cal. Const. Art. XIIIB; and,
WHEREAS, the District is faced with increased costs in providing for fire protection and emergency medical services, and without a corresponding increase in the District’s share of the Proposition 13-limited property tax or other increases in District revenues, the District will be unable to maintain pace with the increased demands and costs associated with its emergency response functions: and,
WHEREAS, the District has determined additional tax revenue is necessary to sustain service and adequately fulfill its responsibility to continue to provide the current level of protection of life and property from fire, emergency medical calls, and other hazards to the residents and businesses in the community; and,
WHEREAS, the District has exhausted all other options in order to avoid a tax increase and has determined that the current service levels cannot be maintained with the existing funding, therefore a tax increase is ultimately in the best interest of the community as a whole; and,
WHEREAS, additional fire special tax revenue will be allocated towards maintaining equipment, attracting and retaining experienced emergency medical responders, reopening closed fire stations, investing in and maintaining fire stations, improving training and related items necessary for the District to maintain and improve the ability to fight fires and save homes and structures when fires occur, improve its emergency medical response times and fulfill its operational functions; and,
WHEREAS, following public review and input, the additional fire special tax revenue will be reported to the District annually during a Board Meeting as required by Government Code section 50075.3; and
WHEREAS, the District currently charges an assessment and special tax on all parcels within the Loomis area of the District, the boundaries of the former Loomis Fire Protection District, and a special tax on all parcels within the Granite Bay area of the District that would not be necessary if the proposed fire special tax measure is successful; and
WHEREAS, the District proposes to place a Ballot Measure on a November 3, 2026, General Election Ballot for consideration by the voters, which if passed, would implement an annual fire special tax within the boundaries of the District, including both Granite Bay and Loomis, to provide additional funding to the District, and no other public agency, for fire protection and emergency medical services as described; and
NOW, THEREFORE, the Board of Directors of the South Placer Fire Protection District resolves as follows:
Section 1. Authority.
This Ordinance is adopted pursuant to Article XIIIA, Section 4, Article XIIIB, Section 4, and Article XIIIC, Section 2 of the California Constitution; Article 3.5 (Commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the California Government Code; Article 3.7 (commencing with Section 53720) of Chapter 4 of Division 2 of Title 5 of the California Government Code; California Government Code Section 53978; and Sections 13911 and 13913 of the California Health and Safety Code.
Section 2. Purpose and Intent.
It is the purpose and intent of this Ordinance to authorize a special tax on parcels of real property on the secured property tax roll of Placer County within the District to provide revenue for the District to use in performing necessary fire protection, fire prevention services, and emergency medical services, including acquiring, operating and maintaining fire suppression equipment, payment of personnel costs, and funding capital improvements. This ordinance is intended to repeal and replace the existing special taxes and to direct the Board of Directors to repeal any existing Fire Suppression Assessments levied by the District.
Section 3. Special Tax.
The special tax shall be levied annually, on every parcel of taxable real property at a rate not to exceed the amount specified below, subject to the Inflation Adjustment referenced in Section 4, below. The special tax levied on a parcel shall be the sum of the maximum special tax levies that can be imposed on all the uses located on that parcel.
| Character of Property | Tax Rate |
| Single-Family Residential | $375.00 per Parcel |
| Non-Residential Structures | $0.25 per building square foot |
- Multi-Family Parcels (including apartments, condominiums, duplexes, triplexes, etc.) shall be charged per Dwelling Unit at an amount equal to 50% of Single-Family Residential tax rate, equating to $187.50 per unit;
- Mobile Home Parks shall be charged per Mobile Home Pad at an amount equal to 50% of Single-Family Residential tax rate per space, equating to $187.50 per Mobile Home Pad;
- High or Severe Hazard Occupancy Structures (including commercial, industrial, etc.) shall be charged per building square foot at an amount equal to two times the Non-Residential Structures Tax Rate, equating to $0.50 per building square foot.
- Public properties shall be tax-exempt to the extent required by law.
“County Use Code,” shall mean the designation applied to Parcels by the Placer County Assessor’s Office identifying the general utilization of the parcel.
“Developed Property,” shall mean all Parcels for which a building permit(s) was issued prior to June 1st preceding the Fiscal Year in which the special tax is being levied.
“Dwelling Unit,” shall mean a structure or the part of a structure that is used as a home, residence or sleeping place by one person who maintains a household or by two or more persons who maintain a common household as identified by County Use Codes or by Independent Inspection by the District.
“High or Severe Hazard Occupancy Structures,” shall mean any Parcel with a non-residential structure (including commercial, industrial, etc.) determined by the Fire Chief to be a High or Severe Hazard Occupancy, based on the standards set forth by the National Fire Protection Association’s (NFPA) Occupancy Hazard Ratings for various types of building occupancies based on the hazard risk of the building construction, occupancy and the water supply standards for that type of building.
“Independent Inspection,” shall mean any lawful means of investigation, including but not limited to access to the parcel and review of GIS maps.
“Mobile Home Pad,” shall mean a specifically prepared space for a manufactured home within a Mobile Home Park.
“Mobile Home Park,” shall mean a Parcel with shared infrastructure (roads, utilities, amenities) where the owner rents pads to individuals for manufactured residential mobile homes.
“Non-Residential Structures,” shall mean any parcel of Developed Property for which a building permit(s) was issued prior to June 1st preceding the Fiscal Year in which the special tax is being levied for a commercial, industrial, agricultural or other non-residential use as identified by County Use Codes, or by Independent Inspection by the District.
“Parcel” shall mean any parcel of land which lies wholly or partially within the service area of the District, for which the Assessor of Placer County has assigned an assessor’s parcel number; provided, however, that in the event any such parcels are contiguous, used solely for owner-occupied single family residential purposes, and held under identical ownership, they may, at the discretion of the Board, be treated as a single parcel for purposes of the levy of this special tax. Parcels partially within the service area of the District shall be levied the special tax only as to the square feet located within the service area of the District.
“Public,” shall mean any parcel that is owned by the federal government, the State, the District or any other public agency.
“Single Family Residential,” shall mean any Parcel of Developed Property occupied or intended to be used for living purposes, and includes one or more single-family residences as identified by County Use Codes, or by Independent Inspection by the District.
Section 4. Inflation Adjustment.
To account for the impact of inflation on the cost of providing the services supported by the special tax, the special tax may, at the discretion of the Board be increased annually commencing in the 2028-29 tax year by a minimum of zero percent (0%) to a maximum annually, of the percentage change, rounded to the nearest one-thousandth of one percent (1%), from January of the prior fiscal year to January of the current fiscal year in the California Consumer Price Index (CCPI) for All Urban Consumers, as determined by the California Department of Industrial Relations.
Section 5. Amount of Revenue Raised Annually.
The board anticipates the special tax to raise approximately $5,750,000 annually.
Section 6. Collection.
The special tax levied on each parcel pursuant to this ordinance shall be a charge upon the parcel and shall be due and collectible as set forth in this section.
- Taxes as Liens Against the Property. The amount of the special tax for each parcel each year shall constitute a lien on such property, in accordance with Revenue and Taxation Code Section 2187, and shall have the same effect as an ad valorem real property tax lien until fully paid.
- The special tax levied on each parcel shall be billed on the secured roll tax bills for ad valorem property taxes. The special tax shall be collected by Placer County on behalf of the District in the same manner in which Placer County collects secured roll ad valorem property taxes. The times and procedure regarding exemptions, due dates, installment payments, corrections, cancellations, refunds, late payments, penalties, liens, and collection for secured roll ad valorem property taxes apply to the collection of this tax. Notwithstanding anything to the contrary in the foregoing, as to this tax: (1) the secured roll tax bills shall be the only notices required for this tax; and (2) the homeowner and veterans exemptions shall not be applicable because such exemptions are determined by dollar amount value.
Section 7. Accountability Measures.
Upon the levy and collection of the tax authorized by this Ordinance, an account shall be created into which the proceeds of the tax will be deposited. The proceeds of the tax authorized by this Ordinance shall be applied only to the specific purposes identified in this Ordinance, and shall not be utilized by any other local, county, state or federal agency. An annual report that documents all funds collected and expended shall be prepared and open for public inspection and review. The annual report shall comply with the requirements of Government Code Section 50075.3 and be filed with the District Board of Directors no later than January 1 of each fiscal year in which the tax is levied.
Section 8. Exemptions.
The special tax authorized by this Ordinance shall not be imposed upon any Federal or State governmental agency, any local public agency, or any parcel of property that is exempt from ad valorem taxes under any applicable law.
Section 9. Appropriations Limit.
The appropriations limit of the District established under Article XIIIB of the California Constitution shall be increased by the amount collected by the levy of this special tax in accordance with the applicable requirements of state law.
Section 10. Election.
Pursuant to Government Code Section 50075 et seq., Elections Code sections 4000 and 4108 and Health and Safety Code section 13911, the District requests that the Placer County Board of Supervisors direct the Registrar of Voters to take all steps necessary to hold an election on November 3, 2026, for the purpose of submitting to the voters of the District the question of the Special Tax to be levied by the District in the amount and for the purposes stated herein.
Section 11. Required Votes.
The District shall levy the special tax provided for herein upon approval of two-thirds of the votes cast by voters voting upon the measure.
Section 12. Cost of Election.
The District shall bear the cost of the election.
Section 13. Full Text.
The board hereby approves and adopts the full text for the ballot set forth in Exhibit A, attached hereto. The District requests the Registrar of Voters to print the full text for the ballot set forth in Exhibit A, in the voter information pamphlet to be distributed to the voters.
Section 14. Abbreviated Statement.
Pursuant to Election Code section 13247, the abbreviated statement of the ballot form of the measure shall be as follows: (75 word limit.)
| MEASURE __: SOUTH PLACER FIRE PROTECTION DISTRICT, FIRE AND EMERGENCY MEDICAL RESPONSE MEASURE. | |
|
To reopen closed fire stations: improve response times/firefighting capabilities; and attract/ retain experienced emergency medical responders, shall South Placer Fire Protection District repeal two parcel taxes, require its Board to repeal an assessment, and establish a single, uniform $375 annual parcel tax on single-family parcels, and other parcels as specified, to generate approximately $5,750,000 annually until ended by voters, with considerations for low-income residents, disclosures, audits and citizen oversight, be adopted?
|
Yes |
| No | |
Section 15. Argument in Favor.
The Chair of the District Board or designees are hereby authorized to prepare and file with the Registrar of Voters a ballot argument in favor of the special tax, or act as an author of any ballot argument prepared in connection with the election, including rebuttal argument, each within the time established by the Registrar of Voters, which shall be considered the official ballot arguments of this Board as sponsor of the measure.
Section 16. Necessary Acts.
The Chair of the District Board or designees, is authorized and directed to execute any other document and to perform all acts necessary to place the measure on the ballot, including making any changes to the text of the measure described in this Ordinance, or to the abbreviated form of the measure, or to the text of this Ordinance as may be convenient or necessary to comply with the intent of this Ordinance, the requirements of elections officials, and requirements of law.
Section 17. Severability.
If any section, subsection, sentence phrase or clause of this Ordinance is for any reason held to be invalid, such decision shall not affect the validity of the remaining portion of this Ordinance. The voters of the District hereby declare that they would have adopted the remainder of this Ordinance, including each section, subsection, sentence, phrase or clause, irrespective of the invalidity of any other section, subsection, sentence, phrase or clause.
Section 18. Effective Date and Publication.
This Ordinance shall take effect immediately upon its confirmation by the two-thirds of the voters voting thereon in a general election to be held on November 3, 2026, so that the special tax shall first be collected hereunder for the tax year beginning July 2027. The levy of taxes authorized herein, shall be collected in annually in perpetuity from and after the date of this election unless changed by the voters at a subsequent election. Within 15 days of passage, this Ordinance shall be published once, with the names of the Directors voting for and against it, in the Sacramento Bee, a newspaper of general circulation published in this County.